山西：新办企业开立银行账户，是否需要在税务机关备案？操作步骤

Group 1 - Taxpayers engaged in production and business must report all bank account numbers to the tax authority within 15 days of opening or changing accounts [2] - The process for reporting bank account numbers can be completed through the electronic tax bureau by navigating to the "Deposit Account Number Report" section [3][5] - Taxpayers need to fill in account details, including account number, opening date, administrative region, and bank type, and confirm the information before submission [6] Group 2 - Tax regulations allow for the deduction of certain expenses when calculating personal income tax on property transfers, including renovation costs and mortgage interest [12][19] - Taxpayers can deduct actual renovation expenses up to specified limits based on the type of property, with a maximum of 15% for public housing and 10% for commercial housing [16] - Mortgage interest paid on properties purchased through loans can be deducted from the transfer income, provided valid proof from the lending bank is presented [20][22]